https://www.taxtmi.com/caselaws?id=154558 The High Court of Madras held that a petitioner registered under the Central Sales Tax Act is entitled to receive C forms and declarations without arbitrary refusal by the tax officer. The Court emphasized that the officer's role is to comply with statutory provisions for form supply and not regulate the assessee's conduct. The judgment reaffirmed that registration entitles the assessee to the forms as a matter of right, subject to misuse being punishable under the Act. The ruling provides clarity on the entitlement of registered entities to essential forms for inter-state transactions, ensuring compliance with tax regulations. en-us Tue, 26 Feb 1985 00:00:00 +0530 Fri, 23 Aug 2013 16:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154558 The High Court of Madras held that a petitioner registered under the Central Sales Tax Act is entitled to receive C forms and declarations without arbitrary refusal by the tax officer. The Court emphasized that the officer's role is to comply with statutory provisions for form supply and not regulate the assessee's conduct. The judgment reaffirmed that registration entitles the assessee to the forms as a matter of right, subject to misuse being punishable under the Act. The ruling provides clarity on the entitlement of registered entities to essential forms for inter-state transactions, ensuring compliance with tax regulations. Case-Laws VAT and Sales Tax Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154558